AICPA Internal Control Toolkit

AICPA Internal Control Toolkit

Obtaining an understanding of a client's internal control is a necessary step in every audit. However, a 2018 Peer Review Program survey found over 40% of audits didn’t comply with AU-C 315 or AU-C 330 because auditors did not properly identify the risks of material misstatement through obtaining an understanding of their client’s controls.


To help you comply with requirements associated with internal controls, we've developed resources to help. Check this page often, as new resources will be posted.